INCOME TAX

American Jobs Creation Act (AJCA) modification to the Section

6011 regulations, correction (Ann 38) 21, 696 ; additional correction (Ann 39) 22, 724 Accounting methods, December 2009 revision of Form 3115

(Ann 32) 19, 681 Advance Pricing Agreement (APA) program, 2009 (Ann 21) 15,

551 Apportionment of tax items among the members of a controlled

group of corporations (TD 9476) 5, 336 Arbitrage treatment of certain perpetual funds (Notice 5) 2, 256 Basis reporting by securities brokers and basis determination for

stock (REG–101896–09) 5, 347 Bonds:

Allocation of qualified school construction bonds (QSCBs),

national limitation for 2010 (Notice 17) 14, 519 Midwestern Disaster Area Bonds, Hurricane Ike Bonds, Gulf

Opportunity Zone Bonds (Notice 10) 3, 299 Qualified zone academy bond limitation for year 2010 (Notice

22. 10, 435 Reissuance of tax-exempt bonds (Notice 7) 3, 296 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A for 2010 (RR 2) 3, 272 Corporations:

Nonshareholder contribution to capital, Smart Grid Invest ment Grant (RP 20) 14, 528 Reorganizations, distribution under sections 368(a)(1)(D) and

354(b)(1)(B) (TD 9475) 4, 304 Credits:

Section 45R:

Average premium for the small group market (RR 13) 21,

691 Tax credit for employee health insurance expenses of small

employers (Notice 44) 22, 717 Low-income housing tax credit:

2010 population figures used for calculation (Notice 21) 12, 451

June 1, 2010 vi 2010–22 I.R.B.